The Ohio school district income tax generates revenue to support school districts who levy the tax. This tax is in addition to and separate from any federal, state, and city income or property taxes. Ohio school districts may enact a school district income tax with voter approval. As of January 2020, 203 school districts impose an income tax.
The Department of Taxation collects and administers the tax on behalf of the school districts. School district income tax returns are subject to the same filing, amending, payment, extension, and refund requirements and procedures as Ohio’s individual income tax return. The Department offers free electronic filing and payment options through Online Services.
Any individual or estate that receives income while a resident of a taxing school district is subject to school district income tax. To determine your school district and its tax rate, enter your home address into The Finder.
To have school district income tax withheld from your pay, submit an IT 4 with the school district name and number to your employer. Please note, your school district withholding is not the same as your city income tax withholding. To locate your school district withholding, see the sample W-2.
Employers looking for information on withholding school district income tax should click here.
School District Income Tax Bases
Each school district that levies a tax does so based on one of the following two methods:
Traditional: The traditional tax base is the taxpayer’s Ohio income tax base (Ohio IT 1040, line 5), plus any business income deduction. Traditional filers must complete lines 19-23 on the SD 100.
Earned Income: The earned income tax base includes only employee compensation and net earnings from self-employment to the extent included in modified adjusted gross income. Earned income filers must complete lines 24-27 on the SD 100.
To determine a school district’s tax type, see the “Ohio School District Numbers” section of the Individual and School District income tax instructions.
School District Income Tax Resources
- School District Income Tax Forms — This page contains the school district income tax return (SD 100) as well as support forms and instructions for the return.
- 2019 Individual and School District Income Tax Instructions — See the “General Information for the SD 100” section of the instructions.
- Frequently Asked Questions — This page contains answers to some of the more frequently-asked questions concerning the school district income tax.
- Ohio Virtual Tax Academy — Click the “Individual Income Tax” link to view presentations on the Ohio school district income tax.
- School District Updates — Lists changes in rate or status of taxing school districts. Effective for January 2020 and forward.
- Annual Report — A direct link to the school district chapter of the latest annual report.
Taxpayers with additional questions on this subject may contact the Department of Taxation by email or by calling 1-800-282-1780 (1-800-750-0750 for persons who use text telephones (TTYs) or adaptive telephone equipment).